You can't....and you are not supposed to enter it this year. Accrued interest cannot exceed the interest distributed.
But an example: If you buy any type bond in 2018 that has accrued interest as part of its purchase price...and IF that bond does not pay it's first interest payout to you until 2019...then you have to wait until your 2019 taxes to enter that accrued interest value to offset the interest that will be reported then.
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And then all the complications
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...........another issue potential accrued interest issue...if your 1099-INT is a mix of box 1, 3, and 8 in any combination. Then the all the bond interest for that bond type should be removed from that 1099-INT and entered on its own 1099-INT. (not needed if you have no accrued interest to report on any of them)
Example: You bought a Treasury bond with accrued interest that you can report for 2018. The Treasury bond interest is reported in box 3, but that 1099-INT also has box 1 and box 8 $$ on it. You remove all of the box 3 $$ (and box 12, if any) and put box 3 (plus 12) on it's own 1099-INT before indicating it's accrued interest. IF you don't, the accrued interest will be divided up proportionately (and improperly) among boxes 1, 3, and 8
same thing goes for box 1( and 11) bond interest, and box 8 (and 13) bond interest. (Boxes 1&11, and 3&12, and 8&13 always go together)
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Special situations For tax free bonds (box 8&13) & accrued interest
a) If you are reporting accrued interest for one or more Muni-bonds you have , and are designating it all as "More than one state"...then all of box 8&13,and the accrued interest for any of those bonds can go on the one break-out 1099-INT form.
b) If you have your own states's bonds (and US Territory bonds) mixed in with other state's bonds, and you want to break out your own state's bond interest so that it does not get taxed by your own state...then you have to do yet another break-out into two more separate 1099-INT forms.
...... i) All the other state's bonds box 8&13 on one 1099-INT form and it's own accrued interest (if any). and
.......ii) all of your own state's bonds, and any US territories box 8 &13 values....and any accrued interest for those .
Yep, need good supplemental information from the broker for these.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*